On 31 May 2021, Turkey has published Decision No. 4025, and Decision No. 4026, which set the effective date of the Multilateral Competent Authority Agreement (MCAA) of Common Reporting Standard (CRS) and Country-by-Country (CbC) Reports.
Decision No. 4025 provides that MCAA on the Exchange of CRS Reports entered into force on 3 February 2020 and applies retroactively from 1 January 2019.
Decision No. 4026 provides that MCAA on the Exchange of CbC Reports entered into force on 18 December 2020, and applies retroactively from 1 January 2019.
